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Wisconsin Should Consider Using Some of its Surplus Revenue for Expensing Reform

Booker’s Plan to Eliminate Step-up in Basis and Expand the Estate Tax

Removing step-up in basis would encourage taxpayers to realize capital gains and it would plug a hole in the current income tax, while increasing federal revenue. Combined, however, with the estate tax, this would result in a significant tax burden on certain saving by requiring both the appreciation in and total value of transferred property to be taxed at death

Marijuana Revenues Could Take a Hit

Recent Changes in Dividend Tax Rates in Europe

Senator Sanders Proposes a Tax on “Extreme” Wealth

Bernie Sanders recently became the second major Democratic presidential candidate to propose a wealth tax.

JCT Report Shows Capital Gains are Sensitive to Taxation

JCT’s report on capital gains elasticities reminds us that capital gains realizations, at least under a tax system that allows deferral, are sensitive to tax rates. Moving to mark-to-market taxation of all capital gains would remove this sensitivity by taxing capital gains annually.

Measuring the Value of Deferral in Capital Gains Tax Proposals

Does Your State Have an Individual Alternative Minimum Tax?

Senator Bennet’s Plan to Expand the EITC

Talking Tax Reform: Taxes and the Gig Economy